Citas bibligráficas
Estrada, B., Huamaní, J. (2016). Cultura tributaria y niveles de evasión tributaria en rentas de primera categoría arrendamiento y sub arrendamiento de predios urbanos en distrito de San Jerónimo Cusco 2013. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/466
Estrada, B., Huamaní, J. Cultura tributaria y niveles de evasión tributaria en rentas de primera categoría arrendamiento y sub arrendamiento de predios urbanos en distrito de San Jerónimo Cusco 2013. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/466
@misc{renati/18116,
title = "Cultura tributaria y niveles de evasión tributaria en rentas de primera categoría arrendamiento y sub arrendamiento de predios urbanos en distrito de San Jerónimo Cusco 2013.",
author = "Huamaní Gamarra, Joel",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research, aims to establish and analyze the extent to which tax culture is related to the levels of tax evasion taxpayers income tax notch lease and sub-lease of urban land in the district of San Jeronimo Cusco 2013 period. The present study has the following scope: Descriptive, correlational, with no experimental design and quantitative approach (Hernandez Sampieri 2014) The population of informants consists of all owners of urban land as tenants and users and tenants of land in the district of San Jeronimo Cusco (finite 3,000) and the study sample is a part of all owners of land leased and sub - leased considered finite (3000) owners give the sample size by applying the statistical formula (110) randomly owners resulting sample probabilistic type. The data collection techniques have been the documentary analysis, survey and interview data were processed using SPSS. This study consists of five chapter: Chapter I Introduction faces problem statement, justification and objectives of the research. Chapter II Theoretical Framework, contains: background research, theoretical bases, assumptions and variables. Design Methodology Chapter III, which contains: Scope of the research population and sample and data collection techniques. Chapter IV Results containing: Charts and graphs with the respective interpretations. Chapter V Discussion: Analysis, findings, comparing the literature used and verification of the hypothesis. The findings show the objectives in any investigation so that the main conclusion to have been reached in this research is as follows: Tax Culture is a set of values, knowledge and shared by members of a society attitudes to taxation and enforcement of the laws that govern it, this translates into a manifested in the continued fulfillment of tax obligations based on reason behavior, confidence and affirmation of the values of personal ethics, respect for the law, civic responsibility and social solidarity taxpayers (León 2010). The residents of the district of San Jeronimo Cusco, in their capacity as taxpayers of income tax first-class opinion that the 81.80% do not know the meaning of this term, in the same way they think about the meaning of “Tax Evasion“ The 69.10% do not know. Consequently, it is justified that the level of tax culture with the people of the district of San Jeronimo Cusco, it means, as shown in table No 8 and graph 14 results, this confirms that there is indeed a close relationship between Culture Tax and Tax Evasion.
IMPORTANTE
La información contenida en este registro es de entera responsabilidad de la universidad, institución o escuela de educación superior que administra el repositorio académico digital donde se encuentra el trabajo de investigación y/o proyecto, los cuales son conducentes a optar títulos profesionales y grados académicos. SUNEDU no se hace responsable por los contenidos accesibles a través del Registro Nacional de Trabajos de Investigación – RENATI.